Interrelation Between the Internal Control System and the Financial Stability of the Enterprise

This article provides a theoretical and practical analysis of the relationship between the internal control system (ICS) and the financial stability of the enterprise. The object of the study is a comprehensive analysis of the financial statements of NEW RETAIL TRADE MARKET LLC for the period from 2021 to 2023. The effectiveness of the ICS is assessed through key financial stability indicators, such as the financial independence coefficient, the level of liquidity, return on assets (ROA) and the level of operational risk. The results of the study show that the gradual improvement of the internal control system has led to an optimization of the capital structure, a reduction in debt burden, an increase in net profit and a reduction in the number of operational errors. In conclusion, it is concluded that the introduction of a risk-based approach to internal control, the expansion of digitalization processes and ensuring the independence of internal audit are important factors in strengthening financial stability.